Meaning of “taxation laws”
4 Meaning of “taxation laws”
The following are taxation laws for the purposes of this Act—
this Act
Betting Tax Act 2001
Duties Act 1997
Emergency Services Levy Act 2017
Gaming Machine Tax Act 2001
Health Insurance Levies Act 1982
Insurance Protection Tax Act 2001
Land Tax Act 1956
Land Tax Management Act 1956
Parking Space Levy Act 2009
Payroll Tax Act 2007
Payroll Tax Deferral (BlueScope Steel) Act 2015
Property Tax (First Home Buyer Choice) Act 2022
a regulation under any of those Acts.
Note.
The Fire and Emergency Services Levy Act 2017 applies parts of this Act to the levy payable under that Act if the responsibility for levy recovery is transferred to the Chief Commissioner or if the Chief Commissioner requires a waived amount of the levy to be repaid.
The Fire and Emergency Services Levy Act 2017 also applies parts of this Act to the collection instalments payable by a council under that Act as if those instalments were a tax.
In addition, some of the provisions of this Act apply to the contributions payable by councils under the following—
Part 5 of the Fire and Rescue NSW Act 1989,
Part 5 of the Rural Fires Act 1997,
Part 5A of the State Emergency Service Act 1989.
This Act’s bill:Explanatory memorandumSecond reading speech
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